2013年由於藥商不當行賄重挫銷量，造成利害關係人權益受損為本研究動機。透過218份有效問卷比較西藥商、醫生、民眾等三者的認知異同，目的為找出西藥商自願性資訊揭露主要的動機及不足原因。研究發現西藥商與民眾認為自願性資訊揭露動機主要為企業社會責任，而醫師認為主要是基於市場動機，三方對政治動機認知有顯著差異；西藥商認為資訊敏感、避免洩密、利害關係人資訊揭露意識不足缺乏需求為資訊揭露不足的主要原因。本研究成果希望作為政府制定政策及西藥商擬定策略的參考，提升全民醫療安全及保障消費者權益。Due to the bribery of pharmaceutical companies in 2013, stakeholders had lost benefits. In this research, we conduct 218 questionnaires to compare perception between pharmaceutical companies, doctors, and the public, and aim to reveal the incentives for pharmaceutical companies to disclose information. The results showed that pharmaceutical companies and the public viewed information disclosure as corporate social responsibility, while doctors viewed it as for market share. In pharmaceutical companies’ opinion, the main reasons for the insufficiency of information disclosure were as following: 1. information sensitivity, 2. to avoid disclosing secret, 3. stakeholders’ low demand. The results of this research would be a reference for government to establish policy and for pharmaceutical companies to draft plans, and could promote the safety of medical treatment and the interests of consumers.